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Home My WebLink AboutDocumentation_Regular_Tab 08I_11/18/1993 �' � VILLAGE OF TEQUESTA � � � Post Office Box 3273 • 357 Tcqucsta Dnve � "'_ Tc:yucsta, Florida 33469-0273 • (407) 575-6200 • �� Fax: (407) 575-6203 � 4 ; o •� � . ' � N fOUM� 1 MEMORANDUM: TO: Village Council FROM: Thomas G. Bradford, Village Manage�� DATE: November 10, 1993 SUBJECT Equity Study Commissioa, Occupational License Fees; Agenda Item As you know, I estimate that the Village will be faced with a tax increase for FY 1995. My forecast does not include any increased millage that may be associated with the issuance of bonds in 1994. In order to begin reducing this forecasted increase, we must review all non-ad valorem (property tax) revenue sources in order to maximize or increase the same. This review would include occupational license fees. Fortunately, the State has adopted new legislation this year which allows occupational license fees to be amended. I cannot remember any changes to occupational license fees for at least eleven years and, certainly, the State has not allowed any amendments during the last seven years that I have been with Tequesta. During all of this time, of course, inflation has kept marching onward, continually reducing the overall value of occupational license fees as a percentage of total revenues. The new legislation requires the establishment of an Equity Study Commission in order to receive input from the business community, prior to adopting new occupational license fees. Therefore, Tequesta must establish an Equity Study Commission and appoint its members. Each member of the Study Commission must be a representative of the business community within Tequesta's jurisdiction. The Equity Study Commission shall recommend to the Village Council a classification system .and rate structure for �equesta's occupational license taxes. Paqe 2— This issue was reviewed by the Finance and Administration Committee at their meeting on September 7, 1993. While the Committee Members may not necessarily agree with my desire to maximize these occupational license fees, they did agree with the need to establish an Equity Study Commission in order to receive input from the business community. Attached hereto, please find the work product produced by Scott Ladd, analyzing occupational licenses for Fiscal Year 1992/1993. Unless you are prepared to nominate members at your meeting on November 1993, we will place on the agenda for the Village Council Meeting of December 2, 1993, appointments to the established Equity Study Commission. Any person nominated should be contacted prior to so doing. Possible persons for consideration are Edwin J. Nelson, Fred Martin, Charles Martyn, Esq., Patrick Rice, Esq. The Commission need only meet one time. It is recommended that the Village Council, by motion, create the Tequesta Equity Study Commission. TGB/krb . � , , JONES, FOSTER, JOHNSTON & ~ . A. �Tror�ers �wo couNa�.oas � y ' �' � FLAOLEN CENTER TOWER •/�. /� 6� SOUTM FlA4LER Wi1VE f �"iOF ELEVENTH FLOOii � � i,f �` u�am �. �wwoe� �corr �. ww�uuew P. O. BOX ��76 ��Vn O y� ►Mr r. wcNn+K n�Nr �. Krua r,u�u w►rora[wvEr WEBT PAUiA BEACH, FLOWOA �3402• 76 V � 9 '�^� �TFN�EM J. AuCAyr iwOTllr E. MOMAOM�W � � ALLI�ON JOHNlTOM .co,. M. oo�,o�+ � a wwoo�►� e,o�y asa-�000 �,jA CE' ,..e.,». ,iprcE w Ca+w�r ,� C. aw FAX: (407j8S2-146{ NiQ �,[' MAR6MET 4 COOIEN ANOAEW ROM O�`�CRS � Il M1UCE .IONE1 REBECCAO.00AME 1TEVENJ.NOT1NrMV 1W�.IN� � CFIWBTOPFIER s. DUMI KTER A. lACM IAUI C. WOIfE •CpTT 0. MAWK7M� 0. CUI�fR WITN NI �� 1q�•1H1 TlIpRNt01/ Y. MENNY JOEL T. �TRAMM PETEA f. IIOITON MONEY A tTUld, J0. WRITER DIHECT UNE: r V.� � t•'� 1�TM1E0 MARK 0. Kt.EINFELO ALLEN 0. TOML�NlOM � A � « � p YfCMAEI T. KfiAN2 JO/IN S. TRIMVER OF COUNlfL JOMN Y. IaNOU% YICNAEI ►. WM811 l MAiRIN fL/diA6AN JOMN M�IN MoCf1ACKEN M. ADAAAB WEAVEN � OTMEII LOCATION M N.E. fOUFTM AVE. OELRAY QEACM. flOR10A !!�i June 3, 1993 Mr. Thomas G. Bradford Villaqe Manager Village of Tequesta Post Office Box 3273 Tequesta, Florida 33469 RE: Villaqe of Tequesta 1993 Legislation - Occupational License Tax Our File No. 13153.1 Dear Tom: In the event the Villaqe wishes to adjust its occupational license fees beginninq October lst, it should put in action immediately those requirements of the new leqislation. As you will note, in the event the occupational license fee is adjusted, the Villaqe must appoint an "equity study commission" to review the matter. This commission would report back to the Council which will ultimately determine whether the rates should be adjusted and, if so, by how much. Sincere y, John C. Randolph JCR/ssm . . �' � VIL�LAGE OF TEQUESTA r� -- � : �, DEPARTMENT OF COM�tI!N(TY DEVELOPM1tEN'I' ,�. �'� Post Officc Box i?73 • i57 Tcyucsta Drivc V/( � � � T�:yucsta, Flonda 33469-0273 •(407) 575-6220 T�''►�GFOf � �� - ,,° Fax: 1407) 57S-f>2O3 � NQ�� .lA �'�� a��' � �g , 2 � MEMOR UM: � ;. � L;� ...,� .. , G;,. v� G� j T0: Thomas G. Bradf ord. V i 1 1 age Manaaer � � p FROM: Scott D. Ladd, Buildinq Off icial �� / DATE: November 5, 1993 SUBJECT: Creation of "Equity Study Commission" in Order to Establish New Occupational License Rate Structure for Village of Tequesta. Tom, attached are eiqhteen (18> copies of an occupational license analysis that I prepared for use by the Villaqe Council, Equity Study Commiesion, affected staff and other interested parties.. The analysis ou�tlines the Village's current occupational license cateqories that were issued durina the 92/93 fiscal year and depicts the current rate <occupational license tax>, the total taxes collected durinq 92/93, the Chapter 93-180. F.S., allowable rate Ctax> increase for each category, the staff recommended rate <tax> increase for each category which was dstermined based on the maximum 10� increase cap ae provided for in Chapter 93-180, F.S., the total number of licenses issued in each category during 92/93, the maximum projected total revenue allowable for each category without factorinq in the 10� cap on the total revenue collected for all categoriss in the 92/93 fiscal year, and finall,y, the staff recommended pro7ected total revenuss that could be collected in each category for fiscal year 94/95 which complies with the State maximum 10� cap as set forth in Chapter 93-180. F.S. It is the Villaqe Attorney's recommendation, and I stronqly concur, that our Equity Study Commission be established by motion of the Villaqe Council in lieu of the much more complicated resolution method. A 1 ist of suqgested names of inetnbers of our bus iness community to serve on the Equity Study Commission could be submitted at an upcominq Council meetinq. Thereafter, the Villaqe Council covld set forth some minimum guidelines or direction for the members of the Equity Study Commission and set forth the time frame within which the Commission must complete their review of the Villaqe's occupational Iicense rate (tax> structure. This process iust outlined meets the ful l intent of Chapter 93-180, F. S. and should allow the Villaqe to adopt an ordinance amendinq the occupational license rate structure in time to make the necessary chanqes to our occupational license computer proqram so that the revised rate structvre could be implemented prior to the occupational license renewal notices beinq mailed out for the 94/95 fiscal year. SDL: �mm Attch. Recyr.led Paper ,� � ; VILLAGE OF TEQUESTA DEPARTNIENT OF COrM�UNITY DEVELOPMENT � Post Office Box 3273 • 357 Tequesta Drive ;� 3 o Tequesta, Florida 33469-0273 •(407) 575-6220 mf 4 Fax: (407) 575-6203 ,C N CoUM� QCCUPATIONAL LICENSES 1992/93 FISCAL YEAR ANALYSIS 1. 92I93 masterfile records printed = 1.847 <includes all categories> 2. Issusd 694 Occugational Licenses 3. Issued 543 Countywide Registrations (CWR) tContractors & Sub— Contractors) , , 4. Issued 254 State Certifisd registrations <CS> (Contractors & Sub— Contractors> 5. Total, all Licenses issued = 1,491 6. Total Occupational License Tax collected = 575,572 7. Total CWR & CS fees collected =�3,528 8. Total CWR County reimbursement =$27,030 9. Total all tax, fess and reimbursement collected for fiscal year 92193 = S 106, 130 10. 92/93 fiscal year revenue base X 10� allowed increase tDudley Sill, F.S. Chagter 93-180) _�106,130 X 1.10 =�116,743 for an allowed increase in total revenues collectible af 510,613, 11. 92/93 fiscal year revenue base + allowable increase = 5116,743 12. Analysis of current tax collected by license category, allowable inerease and recommended increase: Recycled Paper � ` Pro�ected Total Current Recom- Total No. Revenue Prv�ected Rate Plus mended Licenses from Total Current Total Allawable Allowable Increase: Issuss Allowable Reaommendec Code Description Rate Collected Increas_e Increase Approx. 72� (92/93) Increase Revenue G0 Goin operated machines: G0041 Laundry, 1-5 machines 520.00 � 20.00 200� S 60.00 S 35.00 1 $ 60.00 S 35.OQ C0002 Laundr�, 6+ machines 7.50 195.00 200Rs 22.50 12.00 26 585.00 312.00 C0003 Soap machines 1-4 machines 40. 00 40. 00 200� 120. QO 70. 00 1 120. 00 70. 00 CR Construct ion related bus. 20. 00 940. 00 200� 60. 00 35. 00 47 2, 820. 00 1, 645. 00 IC Insurance Companies: IG001 Insurance aqency 100. 00 400. 00 2004� 300. 00 172. 00 4 1, 20Q. 00 688. 00 IC004 Ins. < FLC> 100. QO 6, 800. 00 200� 300. 00 172. 00 68 20, 400. 00 11, 696. 00 JP Jobs ite preparat ion 40. QO 760. 00 200� 120. 00 70. 00 .Z9 2, 280. 00 1, 330. 00 OA Amusements: OA010 Enterta inment 200. 00 200. 00 100�s 440. 00 345. 00 1 400. 00 345. OQ OA014 Golf Club 337.00 337.00 100Rs 674.00 580.04 1 674.00 580.00 OL Non-Countywide ContractQrs: OL100 General Contr. 225.00 225.00 100� 450.00 394.00 1 450.OQ 390.00 OL Sub 204. 00 1, 200. 00 100� 400. 00 345. 00 6 2. 400. 00 2, 070. 00 OM Manufacturinq: OM001 Manuf. 1-2 emgloyees 60.00 120.00 200� 180.00 100.00 2 360.00 200.00 OM004 " 7-10 employees 225.00 225.00 100R� 450.00 390.00 1 450.00 390.00 OM005 " 11-20 employees 281.00 281.00 100R� 562.00 480.00 1 562.00 480.40 OR001 Restaurant, Lounqe, per seat 2. 50 4, 145. 00 200� 7. SO 4. 00 1658 seats 12, 435. 00 6, 632. 00 OR003 Wrapped/ infra-red fQOd 60. 00 60. 00 200� 180. 00 104. 00 1 180. 00 104. 00 PM Property Ma intenance 40. 00 4, 080. 00 200�5 120. 00 60. 00 102 12, 240. 00 6, 120. 00 RE Real Estate: RE001 Real Estate Agency/Broker 100. 00 1, 400. 00 200� 300. 00 172. 00 14 4, 200. 00 2, 408. 00 RE003 Real Estate Salesperson 40.00 1,080.00 200R� 120.00 70.00 27 3,240.00 1,890.00 . M �' Pro7ected ' Total Current Recom- Total No. Revenue Pro�ected Rate Flus mended Licenses from Total Current Totai Allowable Allowable Increase: Issues Allowable Recommended Code Description Rate Collected Increase Increase Apprax 72� <92/93> Increase Revenue RM Retail Merchants: RM001 Reta i 1 stoGk to 520, 000 100. 04 6. 400. OQ 200� 300. 00 170. 00 64 19, 204. 00 10, 880. 04 RM002 Stock 520, 000 - 570, 000 200. 00 3, 800. 04 1004s 400. 00 345. 00 19 7, 600. 00 6, 555. 00 RM003 Stock over 570, 000 300. 00 3, 900. 40 100Rs f�00. 00 520. 00 13 7, 800. 00 6, 760. 00 RR Res ident ial Maint. lRepair 30. 00 2, 070. 00 204�s 90. 00 52. 00 69 6, 210. 00 3, 588. 00 RS Repair/Machine Shops: RS001 1-2 emgl oXees 60. 00 240. 00 200� 180. 00 110. 00 4 720. 00 440. 00 RS002 3-4 employees 100.00 100.00 20Q� 300.00 172.00 1 300.00 172.00 R8004 7-10 employees 225.00 450.00 100� 450.00 390.40 2 900.00 7$0.00 SA Personal Service Glass A 40.00 160.00 200� 120.00 70.00 4 480.00 280.00 SB Personal Service Class B 100. 00 6, 000. 00 200Rs 300. 00 172. 00 60 18, 000. 00 10, 320. 00 SC Profess ional Service Class C 140. 00 13, 440. 00 200� 420. 00 242. QO 96 40, 320. 00 23, 232. 00 SD Special ized Service Class D 200. 00 2, 000. 00 100� 400. 00 345. 00 10 4, 000. 00 3, 450. 00 SE Specialized Service Class E: SE001 Auct ioneers, each 200. 00 240. OQ 100Rs 400. 00 345. 00 1 400. 00 345. 00 SE002 Auct ions, Jewelry, Etc. 200. 00 200. 00 100� 400. 00 345. 00 1 400. 00 345. 00 SE003 Autos for Hire, Taxi, each 100.00 200.00 2004� 300.00 172.40 2 6Q0.00 344.00 SE005 Marina, per slip 2.50 200.00 200� 7.50 7.50 40 slips 300.00 300.00 SE009 Broker < opt ions/stock> 300. 00 300. 00 100� 600. 00 520. 00 1 600. 00 520. OC1 SE010 Broker, mortgaqe or loan 200. 00 800. 00 100� 400. 00 345. 00 4 1, 604. 00 1, 380. 00 SE011 Dry G1 eaninct & Press ing 200. 00 600. 00 100� 400. 00 345. 00 3 1, 200. 00 1, t�35. 00 SE021 Hotel, Motel, 3-5 units 20. 00 20. 00 200� 60. QO 45. 00 1 motel 60. 00 45. 00 SE022 Hotel, Motel, 5+ units, ger 2.50 12.50 200� 7.50 7.50 5 units 3?.5a 37.50 SE038 Ta i 1 or, 1-2 empl oyses 60. 00 240. 00 200Rs 180. 00 104. 00 4 720. 00 416. 00 SF Financial: SFO 10 Banks 337. 00 2, 022. 00 100�s 674. 00 583. 00 6 4, 044. 00 3, 498. 00 SF020 Savings & Loan Assoc. 337. 00 1, O 11. 00 100�s 674. 00 583. 00 3 2, 022. QO 1, 749. 00 r s ' ' ' � Proiected Total Current Recom— Total No. Revenue Projected Rate Plu� mended Licenses from Total Current Total Allowable Allowable Increase• Issues Allowable Recommende� Code Description Rate Collected Increase Increase Approx. 72� (92/93> Increase Revenue SGO10 Concrete Mixing Plant 300.00 300.00 1QOR� 600.00 520.00 1 600.00 520.0� SV Service from a Vehicle 100.00 1,300.00 200� 300.00 172.00 13 3,900.00 2,236.00 68, 473. 50 { 75, 572 f inal revenue printout from Finance> 116, 712. 50 CWR & CS Fees — 3,528.00 + CWR County Reimbursement — 27,030.00 5106, 130. 00 Max. Allowed Revenue Increase — 1Q,613.00 Max. Allowed Total License Revenue 93/94 — �116,743.00 Total Recommended Increase — 5116.712.50 <Based on preceding anal�sis>